FTTTx INCOME TAX – loss relief – section 66 Income Tax Act 2007 – whether trades carried on on a commercial basis – whether trades carried on with a view to the realisation of profits – no – appeal allowed by consent in relation to two tax years where assessments were out of time – otherwise appeal dismissed
[2015] UKFTT 13 (TC)
Bailii
Income Tax Act 2007 66
England and Wales
Income Tax
Updated: 27 December 2021; Ref: scu.541513